Section 44-11-34 Criminal penalty for failure to file return.

RI Gen L § 44-11-34 (2019) (N/A)
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§ 44-11-34. Criminal penalty for failure to file return. Any taxpayer, or any officer or agent of the taxpayer, who willfully fails to file any return or statement, including a supplemental return, required to be made under the provisions of this chapter within the time fixed or extended is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.

History of Section. (G.L. 1938, ch. 37, § 15; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-34; P.L. 1986, ch. 103, § 2.)